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2015 (11) TMI 150

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....I., Sri.Thomas Mathew Nellimoottil, SC And Sri.P.Nandakumar (CLT) JUDGMENT The petitioner, as against Ext.P3 assessment order, has preferred an appeal. Ext.P4, P4(a) are the appeals. The petitioner also filed a waiver application of pre deposit. The petitioner submits that since the proceedings are relating to the period prior to amendment to the Finance Act in the year 2014, without insisti....